(a) Rights and obligations of fiduciary. -- Upon notice to the
tax commissioner that any person is acting for another person in a
fiduciary capacity, such fiduciary shall assume that power, rights,
duties and privileges of such other person in respect of any tax
administered under this article (except that the tax shall be
collected from the estate of such other person), until notice is
given that the fiduciary capacity has terminated.

(b) Notice. -- Notice under this section shall be given in
accordance with regulations prescribed by the tax commissioner.

Note: WV Code updated with legislation passed through the 2014 1st Special Session
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